https://www.taxtmi.com/caselaws?id=787882 Petition challenging rejection under Section 119(2)(b) of the Income-tax Act for condonation of delay was evaluated on delay and laches principles in extraordinary writ jurisdiction; the court applied settled tests that no fixed limitation exists but a petitioner must approach within a reasonable time, that delay and laches are discretionary bars to Article 226 relief, and that absence of a sufficient explanation disentitles the petitioner. Consequently, on the stated factual absence of acceptable explanation for long delay, the writ petition was dismissed and relief under Section 119(2)(b) refused. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 13:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787882 Petition challenging rejection under Section 119(2)(b) of the Income-tax Act for condonation of delay was evaluated on delay and laches principles in extraordinary writ jurisdiction; the court applied settled tests that no fixed limitation exists but a petitioner must approach within a reasonable time, that delay and laches are discretionary bars to Article 226 relief, and that absence of a sufficient explanation disentitles the petitioner. Consequently, on the stated factual absence of acceptable explanation for long delay, the writ petition was dismissed and relief under Section 119(2)(b) refused. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787882